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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax and Current Taxes | Income (loss) before income taxes and the related tax expense is as follows (in thousands):
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
Income (loss) before income taxes: |  |  |  |  |
Domestic | $ | 5,169 |  |  | $ | (39,898 | ) |  | $ | (36,339 | )
Foreign | (5,594 | ) |  | (2,573 | ) |  | (1,505 | )
Total loss before income taxes | $ | (425 | ) |  | $ | (42,471 | ) |  | $ | (37,844 | )
Current taxes: |  |  |  |  |
Federal | $ | (96 | ) |  | $ | — |  |  | $ | 11 |
State | 142 |  |  | 140 |  |  | 94 |
Total income tax expense | $ | 46 |  |  | $ | 140 |  |  | $ | 105 |
Schedule of reconciliation of income taxes at the U.S. Federal statutory rate to the provision for income taxes | A reconciliation of income taxes at the U.S. federal statutory rate to the provision for income taxes is as follows:
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
U.S. federal statutory rate | 21.00 | % |  | 35.00 | % |  | 35.00 | %
State taxes | (24.84 | )% |  | 2.26 | % |  | 2.20 | %
Foreign taxes | (92.04 | )% |  | (1.28 | )% |  | (0.81 | )%
Change in valuation allowance | 369.27 | % |  | 4.58 | % |  | (43.96 | )%
Stock-based compensation | (874.29 | )% |  | (1.21 | )% |  | (0.54 | )%
Tax credits | 700.35 | % |  | 4.96 | % |  | 8.77 | %
Interest expense | 218.47 | % |  | 2.90 | % |  | 5.75 | %
Effect of rate changes | 13.44 | % |  | (130.88 | )% |  | (4.65 | )%
Convertible senior notes refinancing | — | % |  | 6.55 | % |  | — | %
Effect of the adoption of ASU 2016-09 | — | % |  | 68.89 | % |  | — | %
Nondeductible expenses | (132.96 | )% |  | — | % |  | — | %
Reserves | (202.98 | )% |  | — | % |  | — | %
Other | (6.15 | )% |  | 7.90 | % |  | (2.04 | )%
Effective tax rate | (10.73 | )% |  | (0.33 | )% |  | (0.28 | )%
Schedule of significant components of the Company's deferred tax assets | Deferred taxes reflect the tax effects of the differences between the amounts recorded as assets and liabilities for financial reporting purposes and the comparable amounts recorded for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities at December 31, 2018 and 2017 are as follows (in thousands):
| December 31,
| 2018 |  | 2017
Deferred tax assets: |  |  |
Net operating loss carry-forwards | $ | 79,446 |  |  | $ | 95,067 |
Federal and state credits | 17,730 |  |  | 15,048 |
Depreciation and amortization | 2,851 |  |  | 2,593 |
Accruals and reserves | 11,009 |  |  | 2,743 |
Deferred revenue | — |  |  | 1,841 |
Stock based compensation | 18,302 |  |  | 16,925 |
Inventory | 848 |  |  | 552 |
Other | 127 |  |  | 139 |
Total deferred tax assets | 130,313 |  |  | 134,908 |
Deferred tax liabilities: |  |  |
Discount on convertible senior notes | (11,655 | ) |  | (14,678 | )
Deferred tax assets, net of deferred tax liabilities | 118,658 |  |  | 120,230 |
Less: valuation allowance | (118,658 | ) |  | (120,230 | )
Net deferred tax assets | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits Roll Forward | The change in the Company’s UTBs in 2018 is summarized as follows (in thousands):
|  | Unrecognized Tax Benefit
Balance at December 31, 2017 |  | $ | 2,473 |
Additions for current year positions |  | 408 |
Balance at December 31, 2018 |  | $ | 2,881 |

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